Study On Tax Risk Management Under The Background Of Big Data

The key reason for the tax risk is the information asymmetry of the two parties.Because of the game between the two parties,the traditional tax risk management is ineffective,coupled with economic globalization,business structure and innovation of financial products,"Internet + Such changes in the situation have further increased the difficulty of tax risk management.In order to raise the level of tax risk management and reduce the friction between the two sides,the use of information technology will greatly increase the efficiency of tax service and increase the level of tax risk management.The use of information technology stems from big data.Therefore,studying how to improve tax risk management capabilities in the context of big data has certain practical significance.The application of big data technology welcomes opportunities and challenges for strengthening tax risk management and optimizing taxation services.The taxation department has dual functions of law enforcement and services.In order to reduce enforcement risk and improve service quality,one should change concepts and deepen tax risk management.Ideas and big data fhiunking,optimizing resource allocation,saving collection costs,and implementing differentiated management for taxpayers with different risks will maximize tax compliance goals.On the other hand,we must keep pace with the times,use information technology to promote the diversification of comprehensive taxation entities,strengthen communication with enterprises,use information management mechanisms to manage big data,reduce tax loss,and reduce or eliminate information asymmetry and taxation.Risks,improve the tax department’s ability to control tax-related information,improve decision-making ability and service level,strengthen tax management and tax credit system construction,and manage the whole process of tax matters before,during and after tax.In practice,the tax department can use the data in the Golden Three System and the electronic invoice accounting system containing information flow,capital flow and product flow,and combine the tax-related big data obtained through intelligence management and data sharing to establish a big data platform,identify and Analyze the taxpayer’s risk appetite and behavior choices,provide tax reporting tax risk prediction,early warning reminder and other services in real time,and focus on the transfer from ex post management to ex ante management.Pay attention to personnel training and mechanism construction;,combine system construction and tax credit system construction,follow the standardization norms and legal first-hand ideas,apply contract technology or even blockchain technology to guarantee and realize,in line with the scientific and strict data governance in the era of big data.Tax requirements,tax enterprises are expected to achieve a harmonious win-win under tax compliance.This paper draws on the experience of foreign tax risk management,and proposes that the law should go ahead,from the use of data sharing thinking,intelligence management mechanism to manage four types of big data,to the establishment of big data platform to provide risk prediction,early warning and reminder services research and recommendations;The example of real estate enterprise land value-added tax model early warning under big data confirms the feasibility of optimizing taxation risk control under big data.Finally,it summarizes the data taxation mechanism under big data and looks forward to the vision of using blockchain technology to support tax risk management.